Home Highlights August 2012 Year 2012 This

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1. Penalty imposed u/s 112(a) - Import confectionary items from Dubai - immunity from prosecution and fine/penalty - Tribunal held that since the appellant was a co-noticee...

2. Validity of Settlement Commission order - validity of immunity granted to the assessee - Based on such disclosures and on noting that the appellant co-operated with the...

3. Rejection of request for waiver of interest while granting immunity from penalty and prosecution - order of Settlement Commission - the liability of the Petitioner to...

4. Loss of immunity from Penalty u/s. 271AAA - Delay in payment full tax as per the order of Settlement Commission (ITSC) - DR in argument mentioned that the assessee had...

5. Validity of the order of Settlement Commission, the JDGFT - Advance License Scheme - extension of time limit for discharge of export obligation, denied - Partial relief...

6. Once the main demand of duty case is settled under the Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) 2019, penalties imposed on co-noticees cannot be...

7. Renewal of warehouse license - Private Bonded Ware House License - Settlement Commission granted immunity from prosecution and penalty - The immunity granted against...

8. The contention of the appellant that once the case against main noticees is settled in Settlement Commission, a case against all other noticees stands settled, is not...

9. Penalty - if the liability of the co-noticees arise from different act they will not get immunity from further proceeding - automatic immunity cannot be granted to the...

10. Import of Crude Palm Oil, meant for use in manufacture of soap - Violation of import condition - diversion of goods to open market instead of using the same for the...

11. Penalty u/s 271D and 271E - whether Section 245H of the Act excludes Sections 271D and 271E of the Act from the benefit of immunity by the Commission - Power of...

12. Prosecution u/s 276CC - Settlement Commission has already granted immunity from prosecution to the petitioner - The High Court highlighted the importance of the...

13. The Income Tax Settlement Commission (ITSC) has wide powers under Chapter XIX-A to examine and evaluate all aspects of an application for settlement, including calling...

14. Maintainability of Application for Settlement application - co-applicant - Since he is not the main applicant in the present case, he will not be debarred from...

15. Immunity - Settlement commission - Third person - The petitioner cannot challenge and question the order of the Settlement Commission being the beneficiary of the order. - HC